Which of the following situations would create an inclusion in an employee’s gross income? kay is the director and manager of holiday hotel. as a condition of her employment, kay is required to live at the hotel. the value of this is $1,000 per month. natalie is a secretary at jkl law firm. jkl provides her with free soft drinks. natalie estimates that she drinks $20 worth of soft drinks per month. brian is an airline pilot with we don’t crash airlines, inc. and is allowed to fly, as a passenger, for free on the airline whenever an open seat is available. eric moved from houston to new orleans. his expenses for the move included $400 of truck rental costs, $100 of lodging and $200 of pre-move house hunting expenses. eric’s employer reimbursed him $600.